How do I compute the Break even units that are highlighted. What is the formula?

Furry Friends Pet Oasis MILESTONE 2 - Break-Even Analysis INSTRUCTIONS: Show all steps and calculations to determine the break-evem Determine the break-even for the target profit levels as outlined in the instructions. Break-even = Fixed Costs / Contribution Margin Sales Price Fixed Costs Contribution Margin Break-even Units (round up) Target Profit Break-even Units (round up) Target Profit Break-even Units (round up) DAY CARE 13.35 417.00 667.00 BOARDING 25.00 1,379 17.65 GROOMING 25.00 2,368 15.03 157.5 1,000.00 1,500.00